The Review provides articles which are subject to a rigorous anonymous refereeing process prior to acceptance for publication and which are thought provoking and wide ranging; covering domestic, international and comparative topics across the whole field of tax law. In addition, the Review offers current notes on topical matters and case notes on relevant European Court decisions, reviews on major new taxation publications and regular special issues covering the Finance Acts and other major tax issues.Issue 1 2018 of the British Tax Review contains current notes, case notes and articles from leading academics and practitioners:

articles: “Evaluating the New US Pass-Through Rules” (by Daniel Shaviro); “Common Consolidated Corporate Tax Base and Limitation on Benefits Clauses” (by Matthias Petutschnig); “Public Law in the Tax Tribunals and the Case for Reform” (by Stephen Daly); and “The Introduction of Land Tax in New Zealand in 1878” (by Samuel Johnston).

Full text articles of the British Tax Review are available in print, online on Westlaw UK, Checkpoint World and Checkpoint UK. They can also be ordered individually from DocDel at Thomson Reuters Yorkshire office. Current rates are: £7.50 + copyright charge + VAT per item for orders by post and email (CLA account number must be supplied for email delivery). Fax delivery is an additional £1.25 per page (£2.35 per page outside the UK). For full details, and how to order, please contact DocDel on Tel: 01422 888 019. Fax: 01422 888 001. Email: trluki.admincentral@thomsonreuters.com. Go to: http://www.sweetandmaxwell.co.uk/our-businesses/docdel.aspx.

CONTRIBUTOR INFORMATION

Correspondence

Editorial correspondence should be addressed to Judith Freedman, Worcester College, Oxford, OX1 2HB or to btr@worc.ox.ac.uk.

We welcome submission of articles for consideration by the Editors with a view to publication. Articles for the Review of various lengths are acceptable, usually between 5,000 and 12,000 words including footnotes with an Abstract of between 100 and 200 words. Shorter pieces are welcome as current notes or case notes and longer pieces will also be considered but only in exceptional circumstances will articles of over 15,000 words including footnotes be published.

The current house style guide at the link below this information

Papers to be considered for publication should be sent to the Editors, preferably by email to btr@worc.ox.ac.uk.

Otherwise by post to Judith Freedman at the above address. All material should be double-spaced in electronic form, either on disk or sent by email in Microsoft Word format. Submission of a paper will be held to imply that it contains original unpublished work and is not being submitted for publication elsewhere. Articles will be refereed anonymously by two expert referees and accepted entirely at the discretion of the Editors. The Editors may request contributors to revise their articles to take account of the referees' and Editors' comments and also reserve the right to make any amendments which may be appropriate prior to publication. Contributors who wish to submit a case note are advised to contact Sandra Eden at School of Law, The University of Edinburgh, Old College, South Bridge, Edinburgh, EH8 9YL or by email at sandrae@staffmail.ed.ac.uk before writing to check that the case is not being covered by another contributor. On completion, the note should be sent to Sandra Eden by email or post in the same form as described above for articles.

Article Submission - Review Procedure and Terms

If the Editors consider an article to be suitable in scope and subject matter for publication the Review’s standard procedure is to send an anonymised version of the article for review by two referees who are expert in the subject matter discussed in the article.

Upon receipt of the referees' reviews the Editors then decide whether or not to accept the article for publication. This is entirely a matter for their discretion, although they will take the reports into account. If they should decide to accept, the Editors consider at that stage whether or not any amendment of the article is required prior to publication.

In view of the stages involved and depending upon the length of the article and any prior commitments of the individual referees, the overall review process can take some time, usually between six and eight weeks from the date of original submission

The Editors require confirmation that the article has not, either in part or in whole, been published in, or submitted to, any other journal; that it has not, either in part or in whole, been published on the internet or elsewhere and that it is not similar, either in part or in whole, to any other work that has been previously published. If the article builds on previous work that is, of course, acceptable but this must be made clear in the submission letter and it should also be clear from referencing in the article, so that referees can decide whether there is sufficient originality in the new work.

If the article is accepted by the BTR, the Editors require confirmation that the article will not be published elsewhere otherwise than with the permission of Sweet and Maxwell and the Editors and then not until after the BTR issue in which it is contained is published. If Sweet and Maxwell and the Editors give permission for subsequent publication, which they normally will do, they will require full acknowledgement that the article was first published in the BTR. Sweet and Maxwell and the Editors permit publication of the PDF supplied by the publishers on SSRN, business and personal websites with full attribution.

It is essential that the Editors receive this confirmation as the Review will only normally:-

i) consider material that is not being considered concurrently by another publisher and

ii) publish original work that has not previously been published elsewhere, either in part or in whole, and is not similar, either in part or in whole, to work that has previously been published.

The Editors do not normally consider student theses or dissertations unless the same have been revised and are presented in a form and length that is appropriate for an article.

The editors, contributors and publishers are not to be taken to be giving legal, tax or other advice of any kind by virtue of contributing to and publishing this Review. Opinions expressed by a contributor are not necessarily shared by the editors. Specific taxation advice should always be taken from an appropriately qualified person in relation to specific circumstances or before entering into any transaction.

Please note that Sweet & Maxwell house style deviates from the official EU citation style in relation to case references. This deviation follows common law style and is designed to increase publishing efficiency and enhance consistency across Sweet & Maxwell products.

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